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Broadcasting Act 1981
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8(1)It shall be the duty of the Commission—U.K.
(a)to keep proper accounts and proper records in relation to the accounts;
(b)to prepare in respect of each financial year a statement of accounts in such form as the Secretary of State may direct with the approval of the Treasury; and
(c)to cause the accounts kept and the statement prepared for each financial year to be audited by auditors appointed by the Commission with the approval of the Secretary of State.
(2)A person shall not be qualified to be appointed as an auditor in pursuance of sub-paragraph (1) unless he is a member of one or more of the following bodies—
the Institute of Chartered Accountants in England and Wales;
the Institute of Chartered Accountants of Scotland;
the Association of Certified Accountants;
the Institute of Chartered Accountants in Ireland;
any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of [F1section 389(1)(a) of the Companies Act 1985] by the Secretary of State [F2but a Scottish firm may be so appointed if each of the partners in the firm is qualified to be so appointed].
Textual Amendments
F1Words substituted by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27), s. 30, Sch. 2
F2Words inserted by Cable and Broadcasting Act 1984 (c.46, SIF 96), Sch. 5 para. 40(10)
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